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The AICPA Audit Risk Assessment Tool is designed to walk an experienced auditor through the risk assessment procedures and document those decisions necessary to prepare an effective and efficient audit program.

The AICPA Code of Professional Conduct provides assurance to clients and to the public that the professional intends to maintain high standards. The AICPA's Code of Professional Conduct was adopted by the membership of the AICPA to provide guidance to all members in carrying out professional responsibilities.

History of the AICPA The name was changed to the American Institute of Accountants in 1917 and remained so until 1957, when it changed to its current name of the American Institute of Certified Public Accountants.

Using a ?threats and safeguards? approach, the AICPA Code provides CPAs a means to identify, evaluate and address threats to compliance with ethical standards. A CPA, however, may not use the conceptual framework to overcome any prohibition or requirement in the AICPA Code.

These FAQs are intended to provide you with a broad understanding of the Association of International Certified Professional Accountants, the combined voice of AICPA & CIMA, its mission, roles within the accounting profession, and the services the organizations provide to its members, future members and the broader ...

Therefore, the Principles are intended to serve as an enduring framework within which those involved in the career development and employment processes operate and as a foundation upon which professionalism and ethical behavior are promoted.

Composition, Applicability, and Compliance The Principles provide the framework for the Rules, which govern the performance of professional services by members.

Phone AICPA: 1.888.777.7077. If you are interested in joining the AICPA, please call our main line and press option 4. The Global Engagement Center is open 9AM-6PM ET Monday through Friday. CIMA: +44 (0)20 8849 2251. The Global Engagement Center is open 8AM-5PM GMT Monday through Friday.